You will pay no business property tax in your year of creation, provided you file this return before 31 December.
Without it, that exemption is no longer secured and a fine can be charged. The tax office will also work out your tax for the following years without you.
Save your identity once: it will fill in the twelve forms. It stays on this device.
The form carries a year: it only declares establishments created in 2025. If that is not your case, you will find out what to do instead.
Everything happens on your device: the official form is filled in there, nobody receives your answers, not even us, and it all disappears with the tab.
Information verified on October 1, 2026. Document composed from the model published by the French authorities, and dated. It is not legal advice: you remain responsible for the accuracy of what you declare and sign.
The official pages where we read the rules and amounts applied here.
No business property tax is due for the year of creation, but that exemption depends on filing the initial return by 31 December: the Service Public guidance makes it the condition. The form states the obligation in its header, article 1477-II of the French tax code. Not filing also exposes you to the €150 fine of article 1729 B, which the form's notice cites, and which the law waives for a first omission put right on your own initiative or within thirty days of a request from the tax authority.
They do not do the same job, and the May date everyone quotes does not concern new businesses:
The tax base is computed on the rental value of the property you use, and for a first year it is assessed on 31 December of the year of creation. With no dedicated premises you will fall under the minimum contribution, whose amount depends on your turnover and your municipality. That is why the form asks for an estimate of turnover.
The official notice expressly exempts from box C, the detailed description of premises, anyone who ticks box A2: « taxpayers who have no premises specifically dedicated to their professional activity ». That is the case for most micro-entrepreneurs, and the only one in which you can fill in the form here.
| Your situation | The form | The deadline |
|---|---|---|
| You are registering your business | 1447-C-SD | 31 December of the year of creation |
| You move or change floor area | 1447-M-SD | 2nd working day after 1 May |
| You are claiming relief | 1447-M-SD | 2nd working day after 1 May |
| Nothing changed since last year | None | Nothing to file |
The form carries a year: the one for year N declares establishments created in N, for the tax of N+1. It is published each year in early autumn, and we use the most recent one available.
He registers in March, reads that no tax is due in the first year, and sends nothing.
The following year, a tax notice is waiting in his professional account, computed on a base nobody discussed with him.
He appeals, obtains a partial reduction after three letters, and finally files the return he could have completed in ten minutes.
His first-year exemption depended on that return, and the following years were worked out without his business's details.
File before 31 December, by post to your business tax office or from the secure messaging of your professional account: this year's exemption depends on it.
Give an honest estimate of turnover. It determines your minimum contribution.
Keep a copy of the filed form, it will serve as your reference in later years.
File anyway, and without delay. For a first omission, the €150 fine is not applied if you put it right on your own initiative, or within thirty days of a request.
If an assessment has already arrived, attach a claim to your return rather than waiting.
The initial return is filed only once. After that, 1447-M-SD takes over.
Yes, and the exemption depends on it: the Service Public guidance makes it conditional on filing this return by 31 December of the year of creation. The form is marked « compulsory form » and cites article 1477-II of the French tax code. Filing nothing also exposes you to a €150 fine under article 1729 B, and to following years calculated without your business's details.
The May one is 1447-M-SD, the amending return: it is filed in later years, and only if something changed, or to claim relief. The initial return is filed once, before 31 December of the year of creation.
The area actually used for your activity: the room, or the part of a room, where you work. The field is optional on the form, but filling it in avoids a request for clarification. Ticking box A2 does exempt you from describing your premises in box C.
Two ways. By post to the business tax office your establishment reports to, after printing and signing. Or online, attaching the file to a message from the secure messaging of your professional account on impots.gouv.fr.
It is the one published by the French public finances directorate, downloaded from impots.gouv and filled in without modification. Its year is shown under the download button. We watch weekly for the next edition, because last year's form does not suit this year's registration.
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